9-55-2. Imposition of special assessment or general business license and occupation tax.
Any municipality may impose a special assessment upon the property within a business improvement district in the municipality or a general business license and occupation tax on businesses and users of space within a business improvement district or both.
Source: SL 1986, ch 81, §2; SL 2003, ch 47, §2.
Structure South Dakota Codified Laws
Title 9 - Municipal Government
Chapter 55 - Business Improvement Districts
Section 9-55-1 - Definition of terms.
Section 9-55-2 - Imposition of special assessment or general business license and occupation tax.
Section 9-55-3 - Uses to which generated funds may be put.
Section 9-55-4 - Creation of business improvement district--Established business area.
Section 9-55-6 - Composition of board--Vacancies--Terms--Officers.
Section 9-55-8 - Notice of hearing.
Section 9-55-9 - Petition for hearing.
Section 9-55-11 - Procedure for change of boundaries.
Section 9-55-13 - Special assessment against real property located in district--Procedure.
Section 9-55-15 - Procedure for implementation of tax.
Section 9-55-17 - Limitations on amount of assessments or taxes.
Section 9-55-19 - Procedure for abolishment of district.
Section 9-55-20 - Disposition of proceeds of tax or assessment upon abolishment.
Section 9-55-21 - Use of donated funds or grants.
Section 9-55-22 - Dissolution of district imposing occupational tax on rooms rented.